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2023 (9) TMI 629 - HC - GSTValidity of Criminal proceedings - Allegation of Abetting mis-utilisation of Input Tax Credit for the wrong figures / amount by two of the Dealers - HELD THAT:- The court finds that the basis of filing of the FIR has already been quashed by the Division Bench of this court along with the other cases and the matter has been remitted back to the concerned authority to pass a fresh order, as such, the basis of filing of the FIR has already been quashed, to allow to continue the proceeding will amount to an abuse of the process of law. The entire criminal proceedings, in connection with Bokaro Steel City P.S. Case No. 121 of 2018 corresponding to G.R. No. 663 of 2018, registered for the offence under Sections 409, 420 and 120-B of the Indian Penal Code read with Sections 73, 74, 132(1)(e), 132(1)(f), 132(1)(i) and 132(1)(iv) of the Goods and Services Tax Act, 2017, pending in the court of learned Chief Judicial Magistrate, Bokaro, are hereby, quashed. Petition allowed.
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